Presumptive Taxation

Compute presumptive income under section 44AD (small business), 44ADA (professionals) or 44AE (goods carriages), with the eligibility limits flagged.

Inputs

Section

Turnover received digitally / banking (₹)

Presumed income @ 6%.

Turnover received in cash (₹)

Presumed income @ 8%.

Higher income to declare (optional, ₹)

You may declare more than the presumptive minimum.

Presumptive income

₹0

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Working

Computation aid. Turnover limits (44AD: ₹2 crore, or ₹3 crore where cash receipts ≤ 5%; 44ADA: ₹50 lakh, or ₹75 lakh where cash ≤ 5%) and the per-vehicle rates under 44AE are summarised as understood. Other conditions (eligible assessee/business, deemed deductions, five-year lock-in under 44AD) apply. Confirm against the Income-tax Act before filing.